Government introduces wholesaler database

In a bid to tackle excise fraud, HM Revenue & Customs is introducing a national database called the Alcohol Wholesaler Registration Scheme (AWRS). From 1st January 2016 this database will register all wholesalers of alcohol, and all existing traders need to apply by 31st March 2016. This means that if you sell alcohol to other commercial businesses after the duty point “Duty Paid”, you will need to register. If you purchase alcohol “Duty Paid”, after the 1st April 2017 you will have a legal obligation to make sure your suppliers are registered on AWRS. The scheme doesn't apply to individuals purchasing alcohol from retailers for their own use. Wholesalers should apply for approval if their business is established in the UK and supplies alcohol to other businesses at or after the point at which excise duty becomes due by either:

1. selling - this includes to other businesses as well as to the general public
2. arranging the sale
3. offering or exposing for sale